资源依赖型县级财政改革发展的对策思考——基于云南富源县级财政运行改革的视角

Study on the countermeasure of Fiscal Reform in Resource-dependent County——Based on the Financial Operation of Fuyuan County in Yunnan Province

县级财政是国家财政体系的重要组成部分,其运行状况直接影响县域经济社会健康发展。随着财税体制改革、结构性减税政策的不断深化及煤炭产业转型升级发展,现行财政体制下煤炭资源依赖型县级财政运行存在一些突出问题,一方面产业极为单一,财源结构不优,抗风险能力较弱;另一方面在日趋加剧的结构性风险上,事权与支出责任不相适应,县级自给率较低,收支矛盾极为突出。针对上述问题,需要改革优化现行财政体制,完善地方税体系;调整事权与支出责任,完善专项转移支付机制;培植涵养地方财源产业,提高财政收入质量;全面深化财税改革,提升财政管理绩效;注重金融服务,促进财政金融融合发展,以提升财政管理"四化"水平,加快建立现代财政制度。

County-level finance is an important part of the national financial system,and its operation condition directly affects the healthy development of economy and society in a county.However,along with the fiscal and taxation system reform,the deepening of structural tax reduction or exemption policy and the development of coal industry transformation and upgrading,some outstanding problems have appeared in the county-level finance under the current system of coal resources.On the one hand,industry development is very single,revenue structure is not optimal,its ability to resist risks is so weak.On the other hand,in the increasing structural risks,the responsibility duty doesn't fit in with its expenditure duty,the county level self-sufficiency rate is low,and the contradiction between income and expenditure is very prominent.Based on the above problems,this article will presents some solutions.Firstly,reform and optimize the existing financial system and improve the local taxation system.Secondly,adjust the duties for the responsibility and expenses and improve the special transfer payment mechanism.Thirdly,cultivate local financial resources and improve the quality of fiscal revenue.Fourthly,deepen comprehensively fiscal and taxation reform and improve the performance of fiscal management.Fifthly,focus on the reform of financial services,promote the integration of financial and financial services,and promote the"Scientific,Refine,Normalization and Performance"of fiscal management so as to accelerate the establishment of a modern financial system.